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中小企业会计信息造假失真严重,对国家和社会造成极大的损害。笔者通过对五十名中小企业主管会计作为样本进行调查,拟定了几项调查会计信息有关联的指标,有造假失真次数、原因、动因、目的等项目内容,并根据“路径依赖”的理论加以分析研究。调查显示主管会计的路径依赖选择是会计信息造假的重要因素,主管会计的第一次请示汇报是造成路径依赖的根源,对企业利益最大化是主管会计路径依赖的主要选择,而会计信息造假的直接责任人就是主管会计。路径依赖理论也为我们如何防范中小企业会计信息造假提供了理论参照,我们要针对这一现象改进工作思路和方法,防止再次形成路径依赖的现状。
SMEs accounting information fraud serious distortion of the country and society caused great damage. Through investigating the chief accountant of 50 small and medium-sized enterprises, the author has drawn up some indexes related to the accounting information survey, including the number of causes of fraud, motivation, purpose and so on. According to the “path dependence” Theory to be analyzed and studied. The survey shows that the path-dependent choice of chief accountant is an important factor in counterfeiting accounting information. The first report of chief accountant is the root cause of path dependence. The maximization of the interests of the enterprise is the main choice of accounting path dependence, while the false accounting information Directly responsible person is in charge of accounting. The path dependence theory also provides a theoretical reference for how to prevent counterfeiting of accounting information in small and medium-sized enterprises. We must improve our working ideas and methods in response to this phenomenon and prevent the situation from being re-formed.